A preliminary Assessment Notice (PAN) is NOT required to be issued by the BIR before issuing a Final Assessment Notice (FAN) on one of the following cases: (2012 BAR)
A) When a taxpayer does not pay the 2010 deficiency income tax liability on or before July 15 of the year;
B) When the finding for any deficiency tax is the result of mathematical error in the computation of the tax as appearing on the face of the return;
C) When a discrepancy has been determined between the value added tax paid and the amount due for the year;
D) When the amount of discrepancy shown in the Letter Notice is not paid within thirty (30) days from date of receipt.